Question 2

irs.gov -

Question 2

All salaries, wages, and other compensation for personal services must be included on the return of the person who earned the income, even if the income was irrevocably assigned to a trust by a contract assignment or similar arrangement.

The grantor or person creating the trust is considered the owner if he or she keeps “beneficial enjoyment” of or substantial control over the trust property. The trust's income, deductions, and credits are allocable to the owner.

If you checked “Yes” for Question 2, see Special Reporting Instructions, earlier.